Upon straightening from the bowing position, we return to the standing posture while reciting سَمِعَ اللهُ لِمَنْ حَمِدَهُ, usually translated as, “Allah hears whomsoever praises Him.” A more accurate literal translation would be, “Allah heard whomsoever praises Him.” This statement, despite being in the past tense, reflects a common way of expressing supplication in Arabic. It almost suggests that the speaker possesses such strong faith in Allah that they are confident their prayer will be answered, and are speaking as if it already has been fulfilled.
While the literal and primary meaning of the word سَمِعَ is ‘he heard,’ it can also mean ‘he accepted’ or ‘he answered’. And when accompanied by the لِ that follows it, the meaning of this verb becomes an intentional listening and acceptance. And we have previously seen that the word حمد refers to a sincere, true form of praise that is given to one that is worthy and deserving of that praise, and that is accompanied by love.
So when we say سَمِعَ اللهُ لِمَنْ حَمِدَهُ, we are essentially saying, “O Allah, I implore You to listen to and accept the supplications I make to You and the praise that I lovingly give You, for You alone are worthy of all praise.”
It's deeply profound that we offer this supplication just before entering into sujood - the position where we the closest we can ever be to Allah. In this state of closeness, we are urged to earnestly seek and entreat Allah with our deepest desires, for it is in this posture that our prayers are invariably heard and answered.